California Revenue and Taxation Code ARTICLE 1 - Administration

• Section 30451.
  The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of...
• Section 30452.
  The board may employ accountants, auditors, investigators, assistants, and clerks necessary for the efficient administration of this part and may designate representatives to conduct hearings,...
• Section 30453.
  Every distributor and every person dealing in, transporting, or storing cigarettes or tobacco products in this state shall keep such records, receipts, invoices, and other...
• Section 30454.
  The board or its authorized representative may make such examinations of the books, papers, records, and equipment of any person dealing in, transporting, or storing...
• Section 30455.
  It is unlawful for the board or any person having an administrative duty under this part to make known in any manner whatever the business...
• Section 30455.5.
  (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of,...
• Section 30456.
  A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal...
• Section 30457.
  (a) The board shall determine which taxpayer’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of...
• Section 30457.1.
  A taxpayer’s account is eligible for the managed audit program only if the taxpayer meets all of the following criteria:(a) The taxpayer’s business involves few or...
• Section 30457.2.
  (a) If the board selects a taxpayer’s account for a managed audit, all of the following apply:(1) The board shall identify all of the following:(A) The audit period...
• Section 30457.3.
  Nothing in this article limits the board’s authority to examine the books, papers, records, and equipment of a taxpayer under Section 30454.(Added by Stats. 2014,...
• Section 30457.4.
  Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would...

Last modified: October 22, 2018